TAX REFORM AND ADMINISTRATION IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Nigeria is a federation with three tiers of government namely; Federal, State, and Local Government. These tiers of government have different expenditure responsibilities and taxing powers (fiscal federalism). This has serious implications on how the tax system is managed in the country. The Nigerian tax system is lopsided and dominated by oil revenue. It is also characterized by unnecessarily complex, distortionary and ...
Read more